Company No: 01435361 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	F Giornazi
	S Giornazi
	A Giornazi (Resigned 23 September 2025)
	L Giornazi (Appointed 01 April 2025, Resigned 23 September 2025)
	M Giornazi (Appointed 01 April 2025, Resigned 23 September 2025)

SECRETARY

F Giornazi

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

01435361 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	289		386
Investment property	4	1,500,000		1,500,000
		1,500,289		1,500,386
Current assets
Debtors	5	1,228		1,133
Cash at bank and in hand		70,650		55,107
		71,878		56,240
Creditors: amounts falling due within one year	6	( 283,079)		( 268,234)
Net current liabilities		(211,201)		(211,994)
Total assets less current liabilities		1,289,088		1,288,392
Provision for liabilities		( 123,807)		( 123,807)
Net assets		1,165,281		1,164,585
Capital and reserves
Called-up share capital		100		100
Fair value reserve	7	880,615		880,615
Profit and loss account		284,566		283,870
Total shareholders' funds		1,165,281		1,164,585

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Boltdean Limited (registered number: 01435361) were approved and authorised for issue by the Board of Directors on 11 June 2026. They were signed on its behalf by:

S Giornazi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Boltdean Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents rent receivable during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

25 % reducing balance

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		3

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 April 2025	4,095		4,095
At 31 March 2026	4,095		4,095
Accumulated depreciation
At 01 April 2025	3,709		3,709
Charge for the financial year	97		97
At 31 March 2026	3,806		3,806
Net book value
At 31 March 2026	289		289
At 31 March 2025	386		386

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	1,500,000
As at 31 March 2026	1,500,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2026		2025
	£		£
Historic cost	495,579		495,579

The investment property was valued on a fair value basis on 31st March 2026 by the directors based on their knowledge of the comparable local properties.

5. Debtors

	2026		2025
	£		£
Other debtors	1,228		1,133

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	385		0
Taxation and social security	12,474		14,566
Other creditors	270,220		253,668
	283,079		268,234

7. Reserves

Fair value reserve

	2026
	£
At 1st April 2025 and 31st March 2026	880,615